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Online classes

Effective: Early Spring 8-Week 2017/2018

ACCT 385: Accounting Information Systems

Course Description

Theory, design and implementation of Accounting Information Systems, including the business application of computerized spreadsheets, databases, and commercial software packages.

Prerequisite: ACCT 281 and CISS 170; ACCT 382 is recommended

Proctored Exams: None



Syllabus Contents

Textbooks

Required

  • Romney, Marshall B. and Paul J. Steinbart. Accounting Information Systems. 13th ed. Prentice Hall Publishing, 2014.
    • ISBN-978-0-13-342853-7
  • Arens, Ward, and Borsum. Systems Understanding Aid—Package. 9th ed. Armond Dalton Publishing, 2016.
    • ISBN-978-0-912503-61-5
      • Note: MUST be purchased NEW as it includes a software license and a consumable work packet. Please do not install this software until you are ready to start the project during week 5. This software is NOT compatible with MAC computers) The above ISBN is a bundle containing the following: Arens and Ward. Systems Understanding Aid, 9th Edition (2016) and Arens, Ward and Borsum. Computerized Accounting Using QuickBooks Pro 2015, 4th Edition (2015)

MBS Information

Textbooks for the course may be ordered from MBS Direct. You can order

For additional information about the bookstore, visit http://www.mbsbooks.com.


Course Overview

Welcome to Accounting Information Systems (ACCT 385)! Throughout this course you will learn procedures and processes to develop a useful system of accounting information.


Technology Requirements

Participation in this course will require the basic technology for all online classes at Columbia College:
  • A computer with reliable Internet access and a CD-ROM Drive
  • A web browser
  • Acrobat Reader
  • Microsoft Office or another word processor such as Open Office

 You will need Microsoft Excel, Word, and Access to complete the course assignments.

You can find more details about standard technical requirements for our courses on our site.


Course Objectives

  • To design, use, and evaluate Accounting Information Systems in both manual and computerized environments.

Measurable Learning Outcomes

  • Incorporate the various cycles (revenue, expenditure, financing, human resources, and production) into the AIS.
  • Design, construct, and implement AIS using a manual system of journals and ledgers.
  • Explain the structure of an Accounting Information System (AIS).
  • Document AIS through narratives, flowcharts, and other diagrammatic techniques.
  • Design, construct, and implement AIS using an electronic spreadsheet (Excel, for example).
  • Incorporate proper internal controls into AIS.
  • Design, construct, and implement AIS using a relational database (Access, for example).
  • Design, construct, and implement AIS using a commercial software package (QuickBooks, for example)
  • Process transactions in a manual and computerized environment.

Grading

Grading Scale
Grade Points Percent
A 670-745 90-100%
B 596-669 80-89%
C 522-595 70-79%
D 447-521 60-69%
F 0-446 0-59%
Grade Weights
Assignment Category Points Percent
SUA Project Part A 100 13%
SUA Project Part B 75 10%
Access Project 50 7%
QuickBooks Project 100 13%
Homework 120 16%
Exams 300 40%
Total 745 100%


Schedule of Due Dates

Week 1
Assignment Points Due
Test Submission - Prior to SUA
Chapter 1 Homework 10 Sunday
Chapter 2 Homework 10
Systems Understanding Aid Documents for Review 10
Week 2
Assignment Points Due
Systems Understanding Aid Part A 90 Sunday
Week 3
Assignment Points Due
Chapter 3 Homework 10 Sunday
Exam 1 100
Week 4
Assignment Points Due
Chapter 5 Homework 10 Sunday
Chapter 6 Homework 10
Systems Understanding Project Part B 75
Week 5
Assignment Points Due
Chapter 7 Homework 10 Sunday
Chapter 8 Homework 10
Week 6
Assignment Points Due
Chapter 9 Homework 10 Sunday
Chapter 10 Homework 10
Quickbooks Project 100
Exam 2 100
Week 7
Assignment Points Due
Chapter 4 Homework 10 Sunday
Week 8
Assignment Points Due
Chapter 17 Homework 10 Saturday
Chapter 18 Homework 10
Access Project 50
Exam 3 100
Total Points 745

Assignment Overview

Homework

Each week you will be required to complete problems from the end of the chapters in the Romney book. Depending on the nature of the assignment, you may be required to submit your answers in the Quiz section or through the Dropbox. You will need to use Word for the problems submitted through the Dropbox. The dropbox or quiz will be open at 6:00 am on Monday of the week it is due and will close at midnight on Sunday (or Saturday for week 8). On quizzes, you will be able to see your score immediately upon completion but you will not be able to see the correct answers until after the due date deadline.


Exams

There are 3 unit exams that you must complete in weeks 3, 6, and 8. Each exam will consist of 25 multiple choice questions. These questions will cover the chapters covered during that unit. They will open at 6:00 am on Thursday of the week they are due and will close at midnight on Sunday (or Saturday for week 8). You will be allowed two attempts for each of these exams. The highest attempt will be the one recorded in the gradebook. So if you don’t like the score you receive on your first attempt, you can take the second attempt.


Projects

There are 3 projects that you must complete during this course

1. Systems Understanding Aid (2 Parts)

a. A manual system: A simple accounting and internal control system for a wholesaling business named Waren Sports Supply has been designed. Transactions and the accompanying record keeping have been completed through December 15, 2017. You will be given transactions that occur during the period of December 16 through December 31 and you will be required to complete the documents, perform certain internal controls, and do the record keeping and other accounting necessary for the last semimonthly period of the year. We will be using Transaction listing A for the project and you will use Option 2 on page 11 of the Instructions as the method for recording the transactions. The specific instructions for this project are in the Content area of the course. Due to the time commitment of this project, various parts will be required to be turned in at the end of week 1 for review. Failure to do so will result in point deductions on the overall project.

b. A spreadsheet system (Excel): You will complete the steps of the year end process using the Excel spreadsheet. The specific instructions and expectations of this project are outlined in the Content area of the course.

2. An off-the-shelf computerized accounting software system (QuickBooks): This project will be done using the supplemental material, Computerized Accounting Using QuickBooks Pro 2015, 4th Edition (2015). Parts of the project will correlate with the Systems Understanding Aid so you can compare and contrast between a manual and computerized accounting system. The actual assignment is to work through Chapter 9 and turn in a backup file of Waren Sports Supply to the dropbox. You do not have to turn in any printouts.

3. An electronic database system (Access): This project will be to work through the Comprehensive problem at the end of Chapter 4 (p. 103 – 104 and p. 112-113) and then complete Problem 4-10 on p. 109. When saving your tables, please name them the same as the tables on p. 112. When saving the queries, please name them 4-10-a, 4-10-b, etc. If you have to create a query table, save it with the problem reference and the word “table” (ie, 4-10-a table)



Course Outline

Click on each week to view details about the activities scheduled for that week.

Week 1: Conceptual Foundations of Accounting Information Systems
Readings
• Chapter 1: Accounting Information Systems: An Overview
• Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning Systems
Test Submission
A required test submission testing your scanning and zipping capabilities will be required. This is not for grade but you must successfully submit a test example as outlined in the course content area before submitting further assignments.
Chapter 1 Homework
Work Problems 1.8 (p. 21) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform.
Chapter 2 Homework
Work Problems 2.5 (p. 41) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform.
Systems Understanding Aid Documents for Review

Begin working on the manual practice set. The documents for the Dec 16 thru Dec 22 transactions will need to be submitted for review. Failure to submit these for review by the end of week 1 will result in a 10 point penalty on the overall project.

Week 2: Conceptual Foundations of Accounting Information Systems
Systems Understanding Aid Part A
Complete the manual practice set through month end procedures and submit for grading. You will be required to scan the documents, complete the journals and ledgers in the excel spreadsheet provided and upload them to the designated dropbox.
Week 3: Control and Audit of Accounting Information Systems
Readings
• Chapter 3: Systems Documentation Techniques
Chapter 3 Homework
Work Problem 3.12 (pp. 70-71) at the end of the chapter. This problem has been adapted and will be posted in the Quizzes section of the course platform.
Excel Project
Continue work on the Systems Understanding Aid. You will be creating the worksheet, adjusting entries, subsidiary trial balances, closing entries and financial statements using Microsoft Excel. The data presented in the Systems Understanding Aid part a will be used for this project. You do not have to submit anything during week 3. This project is due at the end of Week 4.
Exam 1
Please complete Exam 1 by 11:55 pm Sunday. The exam is comprised of 25 multiple choice questions covering Chapters 1-3 and you will have 2 hours to complete it. The exam will open on Thursday of Week 3 at 6:00 am.
Week 4: Control and Audit of Accounting Information Systems
Readings
• Chapter 5: Computer Fraud
• Chapter 6: Computer Fraud and Abuse Techniques
Chapter 5 Homework
Take the quiz posted as Chapter 5 Homework. This problem will be posted in the Quizzes section of the course platform. You may find it helpful to refer to problem 5.2 in the book at the end of Chapter 5 but you may have to do outside research to complete the homework.
Chapter 6 Homework
Work Problem 6.7 (p. 180) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform.
Systems Understanding Project Part B
Complete work on the Systems Understanding Aid Part b. This will need to be submitted to the Excel Project dropbox folder by 11:55 pm Sunday.
Week 5: Control and Audit of Accounting Information Systems
Readings
• Chapter 7: Control and Accounting Information Systems
• Chapter 8: Information Systems Control for System Reliability – Part 1: Information Security
Chapter 7 Homework
Work Problem 7.8 (p. 220) at the end of the chapter. This problem has been adapted and will be posted in the Quizzes section of the course platform.
Chapter 8 Homework
Work Problem 8.1 (p. 254) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform
Quickbooks Project
Begin work on designing an accounting system using the supplemental materials for Computerized Accounting Using QuickBooks Pro 2015, 4th Edition.
Week 6: Quickbooks Pro 2015
Readings
• Chapter 9: Information Systems Control for System Reliability – Part 2: Confidentiality and Privacy
• Chapter 10: Information Systems Control for System Reliability – Part 3: Processing Integrity and Availability
• Review material in Computerized Accounting Using QuickBooks Pro 2015
Chapter 9 Homework
Work Problem 9.1 (p. 278-279) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform.
Chapter 10 Homework
Work Problem 10.1 (p. 301-302) at the end of the chapter. This problem will be posted in the Quizzes section of the course platform.
Quickbooks Project
Complete work on designing an accounting system using the supplemental materials for Computerized Accounting Using QuickBooks Pro 2015, 4th Edition. The completed backup file will need to be submitted to the QuickBooks Project folder in the dropbox by 11:55 pm Sunday.
Exam 2
Please complete Exam 2 by 11:55 pm Sunday. The exam is comprised of 25 multiple choice questions covering Chapters 5-10 and you will have 2 hours to complete it. The exam will open on Thursday of Week 5 at 6:00 am.
Week 7: Relational Databases
Readings
• Chapter 4: Relational Databases
Chapter 4 Homework
Work Problem 4.2 (p. 105) at the end of the chapter.  This problem has been adapted and will be posted in the Quizzes section of the course platform.
Access Project
Begin work on the Access project. You will be creating a database of information for a mortgage brokerage business using Microsoft Access. You will be completing the Comprehensive Problem at the end of chapter 4 (p. 103-104 and p. 112-113) and then completing problem 4-10 (p. 109). You do not have to turn anything in during week 7. The completed project is due at the end of week 8.
Week 8: The REA Data Model
Readings
• Chapter 17: Database Design Using the REA Data Model
• Chapter 18: Implementing an REA Data Model in a Relational Database
Chapter 17 Homework
Work Problem 17.7 (p. 524-525) at the end of the chapter. This problem has been adapted and will be posted in the Quizzes section of the course platform.
Chapter 18 Homework
Answer discussion question 18.2 at the end of chapter 18 (p. 549). This will be completed using Microsoft Word and will be submitted using the Dropbox feature of the course platform.
Access Project
Complete work on the Access project. This will need to be submitted to the Access Project dropbox folder by 11:55 pm Saturday.
Exam 3
Please complete Exam 3 by 11:55 pm Saturday. The exam is comprised of 25 multiple choice questions covering Chapters 4, 17 & 18 and you will have 2 hours to complete it. The exam will open on Thursday of Week 8 at 6:00 am.


Course Policies

Student Conduct

All Columbia College students, whether enrolled in a land-based or online course, are responsible for behaving in a manner consistent with Columbia College's Student Conduct Code and Acceptable Use Policy. Students violating these policies will be referred to the office of Student Affairs and/or the office of Academic Affairs for possible disciplinary action. The Student Code of Conduct and the Computer Use Policy for students can be found in the Columbia College Student Handbook. The Handbook is available online; you can also obtain a copy by calling the Student Affairs office (Campus Life) at 573-875-7400. The teacher maintains the right to manage a positive learning environment, and all students must adhere to the conventions of online etiquette.

Plagiarism

Your grade will be based in large part on the originality of your ideas and your written presentation of these ideas. Presenting the words, ideas, or expression of another in any form as your own is plagiarism. Students who fail to properly give credit for information contained in their written work (papers, journals, exams, etc.) are violating the intellectual property rights of the original author. For proper citation of the original authors, you should reference the appropriate publication manual for your degree program or course (APA, MLA, etc.). Violations are taken seriously in higher education and may result in a failing grade on the assignment, a grade of "F" for the course, or dismissal from the College.

Collaboration conducted between students without prior permission from the instructor is considered plagiarism and will be treated as such. Spouses and roommates taking the same course should be particularly careful.

All required papers may be submitted for textual similarity review to Turnitin.com for the detection of plagiarism. All submitted papers may be included in the Turnitin.com reference database for the purpose of detecting plagiarism. This service is subject to the Terms and Conditions of Use posted on the Turnitin.com site.

Non-Discrimination

There will be no discrimination on the basis of sex, race, color, national origin, sexual orientation, religion, ideology, political affiliation, veteran status, age, physical handicap, or marital status.

Student Accessibility Resources

Students with documented disabilities who may need academic services for this course are required to register with the office of Student Accessibility Resources. Until the student has been cleared through this office, accommodations do not have to be granted. If you are a student who has a documented disability, it is important for you to read the entire syllabus as soon as possible. The structure or the content of the course may make an accommodation not feasible. Student Accessibility Resources is located in Student Affairs in AHSC 215 and can be reached by phone at (573) 875-7626 or email at sar@ccis.edu.

Online Participation

You are expected to read the assigned texts and participate in the discussions and other course activities each week. Assignments should be posted by the due dates stated on the grading schedule in your syllabus. If an emergency arises that prevents you from participating in class, please let your instructor know as soon as possible.

Attendance Policy

Attendance for a week will be counted as having submitted any assigned activity for which points are earned. Attendance for the week is based upon the date work is submitted. A class week is defined as the period of time between Monday and Sunday (except for week 8, when the work and the course will end on Saturday at midnight.) The course and system deadlines are based on the Central Time Zone.

Cougar Email

All students are provided a CougarMail account when they enroll in classes at Columbia College. You are responsible for monitoring email from that account for important messages from the College and from your instructor. You may forward your Cougar email account to another account; however, the College cannot be held responsible for breaches in security or service interruptions with other email providers.

Students should use email for private messages to the instructor and other students. The class discussions are for public messages so the class members can each see what others have to say about any given topic and respond.

Late Assignment Policy

An online class requires regular participation and a commitment to your instructor and your classmates to regularly engage in the reading, discussion and writing assignments. Although most of the online communication for this course is asynchronous, you must be able to commit to the schedule of work for the class for the next eight weeks. You must keep up with the schedule of reading and writing to successfully complete the class.

No late discussion posts will be accepted.

No late assignments will be accepted without extenuating circumstances beyond the control of the student and with instructor notification prior to the due date.

Course Evaluation

You will have an opportunity to evaluate the course near the end of the session. A link will be sent to your CougarMail that will allow you to access the evaluation. Be assured that the evaluations are anonymous and that your instructor will not be able to see them until after final grades are submitted.


Additional Resources

Orientation for New Students

This course is offered online, using course management software provided by Desire2Learn and Columbia College. The course user guide provides details about taking an online course at Columbia College. You may also want to visit the course demonstration to view a sample course before this one opens.

Technical Support

If you have problems accessing the course or posting your assignments, contact your instructor, the Columbia College Helpdesk, or the D2L Helpdesk for assistance. Contact information is also available within the online course environment.

Online Tutoring

Smarthinking is a free online tutoring service available to all Columbia College students. Smarthinking provides real-time online tutoring and homework help for Math, English, and Writing. Smarthinking also provides access to live tutorials in writing and math, as well as a full range of study resources, including writing manuals, sample problems, and study skills manuals. You can access the service from wherever you have a connection to the Internet. I encourage you to take advantage of this free service provided by the college.

Access Smarthinking through CougarTrack under Students -> Academics -> Academic Resources.


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